January 19, 2006 Mail Stop 4561 VIA U.S. MAIL AND FAX (213) 235-2229 Andrzej J. Matyczynski Chief Financial Officer Reading International, Inc, Inc. 550 South Hope Street Suite 1828 Los Angeles, CA 90071 Re: Reading International, Inc. Form 10-K for the year ended December 31, 2004 Filed March 25, 2005 File No. 0-08625 Dear Mr. Matyczynski: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Daniel L. Gordon Accounting Branch Chief 2